A METHODOLOGICAL APPROACH TO ASSESSING THE SHADOW ECONOMY IN AGRICULTURE BASED ON THE ANALYSIS OF THE DISTRIBUTION OF FINANCIAL FLOWS
Abstract and keywords
Abstract:
This article is devoted to the development of a methodological approach to assessing the shadow economy in agriculture based on an analysis of the distribution of financial flows. The relevance of the study stems from the need to improve the reliability of assessments of hidden economic processes in the agricultural sector amid the transformation of the national economy and the increasing complexity of intersectoral financial interrelations. The scientific problem is that the shadow economy, while remaining outside the scope of direct statistical accounting, influences the structure and proportions of the distribution of financial flows in the sector, allowing systematic deviations from the expected distribution to be considered indicators of the presence of latent processes. The empirical basis of the study consists of data from 45 constituent entities of the Russian Federation, selected based on comparability in the natural, climatic, economic, and institutional conditions of agricultural production.

Keywords:
shadow economy, agriculture, financial flows, regional economy, interregional differentiation
References

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